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Form 200. Corporate Income Tax Declaration 2018

1.6.1 Declaration to be entered without direct debit

If the result of the declaration is to be paid and the payment is not made by direct debit, the taxpayer or, where appropriate, the presenter must contact the collaborating Entity, either electronically (directly or through the Electronic Office of the Tax Agency) or by going to its branches to make the payment of the resulting fee.

Once the payment has been made, the collaborating entity will provide the taxpayer or the presenter with the receipt-proof of payment referred to in section 3 of article 3 of Order EHA /2027/2007, of June 28, which must include the Complete Reference Number (NRC) assigned by the collaborating entity to the payment made.

On the same date on which the payment was made, the taxpayer or, where applicable, the presenter will connect to the Electronic Office of the Tax Agency and proceed to:

  • Select the tax item and the type of tax return to be transmitted.

  • Enter the Complete Reference Number (NRC) associated with the income (except in cases where you do not have to enter the debt for belonging to a tax group).

  • Select the recognised electronic certificate and generate the electronic signature in order to transmit the tax return to the Tax Agency.

In cases where the presenter is a duly authorized social collaborator, he/she must transmit the declaration using his/her own recognized electronic certificate.

If the declaration is accepted, the Tax Agency will return the declaration data to be entered on the screen, validated with a secure 16-character verification code, in addition to the date and time of submission. The taxpayer or presenter must keep the accepted declaration (form 200), as well as the payment document (form 206) duly validated with the corresponding secure verification code.

If the presentation is rejected, the description of the detected errors will be shown on the screen so that it can be corrected.

In cases where there are technical difficulties that prevent electronic transmission on the same date of payment, this may be done up to the fourth calendar day following payment, without this implying an alteration of the declaration and payment periods provided for in the regulations.